Development of higher education is in this period under the changes proposed by theBologna Process (in the area of education) and the Lisbon strategy (in the area of research),changes already applied to a large extent and Romania. This paper presents a viewpoint drawingattention to a concept...

The present paper approaches problems on lease operations. A lease isan agreement whereby the lessor conveys to the lessee in return for a payment orseries of payments the right to use an asset for an agreed period of time. A financelease is a lease that transfers substantially all the risks and...

Our research includes the main results of an empiric study on the role and utility ofthe financial audit in Romania and Spain.We undergone our research on a statistic population formed by the main three groups involved infthe financial audit process: the financial auditors, financial managers of...

This paper investigates the accuracy of Top of the Companies elaborated byAlba County Chamber of Commerce and Industry and Agriculture based on theirs turnover.Thus, we want a correction to be made for the Top of the Companies and a change to be madefor the Chamber of Commerce and Industry of...

Sport is an institution interesting to study, being similar, but also different fromtraditional business organizations. Significant segments of sport have copied practices and thevalues of the business world, and as a result have been designed strategic plans, and players andadministrators have...

The present paper presents aspects related to the financial position of 74 companieslisted at the Stock exchange in Bucharest. Different points of view regarding the connectionbetween the balance sheet and the financial position of economic entities in general are presentedalong the first part...

Tourism, by its nature, generates important economic, social, political, and culturaleffects on the society as a whole, thus playing an indisputable role in the development of a nation.As a socio-economic activity, tourism represents, by its content and role, a distinct domain ofactivity, a...

Integrated marketing communication is an essential concept used in clarifying andmanaging lucrative relations with the employees, consumers and shareholders and sending auniform message to provide coherence and the maximum impact of communication as far asorganization and its products in all the...

This article comprehends the problems of cost calculation at theenterprises with seasonal activity. The practical recommendations are based onorganizational and technological features corresponding to peculiarities of theseasonal production. Here we can mention: the creation and the accounting...

The specific character of The Fortress of Alba Iulia results from its value as anelement of historical and cultural patrimony. This value must be kept and brought into prominence,and for this it must be promoted with the help of cultural tourism. This paper presents some issuesregarding the...